Part 1 - Gift Tax
- 67-8-101 - Taxable transfers.
- 67-8-102 - Classification of donees.
- 67-8-103 - Deductible gifts.
- 67-8-104 - Standard exemptions.
- 67-8-105 - Gifts between or by spouses.
- 67-8-106 - Tax rates.
- 67-8-107 - Valuation of gift.
- 67-8-108 - Administrative powers of commissioner Assistants.
- 67-8-109 - Records and forms.
- 67-8-110 - Returns.
- 67-8-111 - Payment deadline.
- 67-8-112 - Determination of tax by commissioner.
- 67-8-113 - Distress warrant.
- 67-8-114 - [Repealed.]
- 67-8-115 - Liability of donee.
- 67-8-116 - Taxpayer's remedies.
- 67-8-117 - Estate and inheritance taxes unimpaired.